What is the test for multiple punishments under section 654 of the California Criminal Code when a single act or omission constitutes a divisible transaction?

Section 654 provides, in relevant part: "An act or omission that is punishable in different ways by different provisions of law shall be punished under the provision that provides for the longest potential term of imprisonment, but in no case shall the act or omission be punished under more than one provision." ( 654, subd. (a).) The statute "does not allow any multiple punishment, whether concurrent or consecutive." (People v. Deloza (1998) 18 Cal.4th 585, 594, italics omitted.)

"Section 654 precludes multiple punishments for a single act or indivisible course of conduct. [Citation.]" (People v. Hester (2000) 22 Cal.4th 290, 294.) " 'Few if any crimes, however, are the result of a single physical act. "Section 654 has been applied not only where there was but one 'act' in the ordinary sense . . . but also where a course of conduct violated more than one statute and the problem was whether it comprised a divisible transaction which could be punished under more than one statute within the meaning of section 654." [Citation.]' [Citation.]" (People v. Latimer (1993) 5 Cal.4th 1203, 1208.)